Search
Bemus Point Central School District - Financial Management (2019M-216)
… the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated … and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The District … trust and agency fund. As of June 30, 2019, surplus fund balance totaled $708,000 and was 4.5 percent of 2019-20 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Putnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County officials have … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Village of Nassau – Budgeting (2018M-3)
… the Board adopted budgets based on reasonable estimates for the period June 1, 2014 through September 30, 2017. … approximately 1,100. General fund budgeted appropriations for the 2017-18 fiscal year total $697,543. Key Findings … by an annual average of $118,599 (20.9 percent) for 2014-15 through 2016-17. The general fund’s unrestricted …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Bay Shore Fire District – Time and Attendance Records (2017M-264)
… the pay and accrued leave to which they were entitled for the period January 1, 2016 through June 30, 2017. … by an elected five-member Board of Fire Commissioners. For 2017, budgeted appropriations totaled $3.9 million. Key … written procedures for time and attendance. Require that all employees complete a time reporting record or time sheet …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… Purpose of Audit The purpose of our audit was to examine student enrollment and billing … through February 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public … Charter School of Inquiry Student Enrollment and Billing 2017M74 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Town of Sand Lake – Justice Court (2015M-121)
… Purpose of Audit The purpose of our audit was to evaluate the Court’s financial operations for the period … The purpose of our audit was to evaluate the Courts financial operations for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Rondout Valley Central School District – Financial Management (2015M-296)
… schools with approximately 2,000 students, is governed by an elected nine-member Board of Education. Budgeted … exceeding the 4 percent statutory limit imposed on unrestricted fund balance. The District experienced … 2014-15. During this time, revenues exceeded expenditures by more than $2.5 million and no amount of appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Town of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records … 1, 2015 through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population … Town of Newfane Supervisors Financial Records 2017M7 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Becoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you have accrued five years of credited service, you will be vested. This means you have … retirement benefit when you reach age 55. The amount of your vested benefit is based on your service, age at retirement and the salary you earned …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitEDSS - Create Users and Assign Roles
… and assign other users, reset passwords, and lock or unlock the account. Basically, an authorizer is a user who …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesContact Us
… By providing your email address, mobile and/or fax number you agree that we may correspond with you using these …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usViolating the Terms of a DRO – Divorce and Your Benefits
… will supersede any other designation. Problems can occur when a DRO is not on file at the time of a member’s … NYSLRS pensions are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droOperational Advisory No. 18
… Vendor IDs to be Inactivated Guidance: On June 1, 2015 the Vendor Management Unit will inactivate ROA Vendor … IDs 0RASP00000 and 0RAE000000 are paid prior to June 1, 2015. The Bureau of State Expenditures will delete all … unpaid vouchers that reference these Vendor IDs on June 1. Vendor ID Scenario 0RAR000000 A third party entity …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableTrash Can Free Stations Pilot Program (Follow-Up)
… of implementation of the three recommendations included in our initial report, Trash Can Free Stations Pilot Program … 22, 2015, determined there were significant limitations in Transit’s methods to evaluate the progress of the Pilot … population and whether it should have been expanded. In addition, the effectiveness of the Pilot Program was not …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followHenrietta Fire District – Financial Condition (2021M-27)
… balance will likely not be used. The Board did not adopt budgeting, fund balance or reserve policies or multiyear … Key Recommendations Adopt realistic budgets. Establish budgeting, fund balance and reserve policies and develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… this is neither specifically authorized nor prohibited by Board policy or in the employees’ memorandum of understanding … were paid for 392 hours of overtime totaling $8,513 while working at home. Key Recommendations Document prior approval … clarify whether employees may earn overtime when working from home. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mWestchester County - Financial Condition (2018M-151)
… in the general fund. Cash balances that have declined by 54 percent during the audit period, from $180.2 million in … recurring expenditures so that perations are financed on a sustainable basis. Take measures to help ensure adequate fund balance and cash flow to phase out reliance on short-term debt and advances from other funds. Discontinue …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… without competition. Overpaid a vendor by almost $2,500. Invoices were not compared to contract terms. Were not …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… Water District for the period January 1, 2014 through June 10, 2015. Background The Town of Wawarsing is located in … Water District for the period January 1 2014 through June 10 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186